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###### CODEBOOK: "Do Indirect Taxes Bite? How Hiding Taxes Erases Accountability Demands from Citizens." 
###### JOURNAL OF POLITICS
###### AUTHORS: Brandon de la Cuesta, Lucy Martin, Dan Nielson, Helen Milner
###### Prepared by Thomas Cunningham 
###### 15 November 2022
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### Figure 1
Variable Name (Script) 					Variable Description									Variable Source 					Additional Comments
VAT_i									Value Added Tax (Binary)								Tax Introduction Database
PIT_i									Personal Income Tax (Binary)							Tax Introduction Database	
CIT_i									Corporate Income Tax (Binary)							Tax Introduction Database	
GST_i									General Sales Tax (Binary)								Tax Introduction Database		
direct									Direct taxes - resource taxes							ICTD UNU-WIDER
indirect								Non-resource indirect taxes								ICTD UNU-WIDER
trade									Taxes on int'l trade and transactions					ICTD UNU-WIDER
tax_gs_vat 								Total value added tax 									ICTD UNU-WIDER
tax_gs_excises							Total excise duty										ICTD UNU-WIDER
tax_gs_general 							General taxes on goods and services						ICTD UNU-WIDER
year									Year


### Figure 2, Appendix Figure C1, Appendix Figure C2, Appendix Figure C3, 
Variable Name (Script) 					Variable Description									Variable Source 					Additional Comments	
acc_vert								Vertical Accountability									Lührmann, et al. 2020				
v2x_corr								Political Corruption Index								VDem v10							Rescaled to be 0-100, where higher values are more corrupt									
lag1_comb_indirect						Indirect taxes (Combined)								ICTD UNU-WIDER						Sum of 	resource and non-resource indirect taxes
lag1_direct_ex_sc_ex_rt					Direct taxes - resource taxes							ICTD UNU-WIDER
lag1_rev_ex_gr_ex_sc					Revenue excluding grants and social contributions		ICTD UNU-WIDER																																																													
lag1_nontax								Total nontax revenue									ICTD UNU-WIDER																								
lag1_prio_civil_wars					Civil War (Binary)										PRIO																																							
lag1_wdip_gdp_growth					GDP Growth (Annual %)									World Bank WDI																				
lag1_wdip_inflation						Consumer Price Inflation (Annual %)						World Bank WDI																						
lag1_v2xel_elecparl						Legislative of constituent assembly election (binary)	VDem v10							Did a legislative or constituent assembly election take place this year?																											
lag1_log_wdi_gnicapatlcur				Log of GNI per capita, Atlas Method (Current USD)		World Bank WDI																														
lag1_log_wdi_pop						Log of Total Population									World Bank WDI																			
lag1_v2xel_elecpres						Presidential election (binary)							VDem v10																					
lag1_regimeAutocracy					Regime Type	- Autocracy									Polity								Based on Polity score																	
lag1_regimeDemocracy					Regime Type	- Democracy									Polity								Based on Polity score																													
lag1_v2x_rule							Rule of Law Index										VDem v10																	
lag1_wdip_fdi_in_gdp					Foreign Direct Investment, net inflows (% GDP)			World Bank WDI																													
lag1_wdip_pop_young						Population ages 0-14 (% of total)						World Bank WDI																												
lag1_wdip_ag_value_added				Agriculture value added (% GDP)							World Bank WDI																														
lag1_wdip_fdi_out_gdp					Foreign Direct Investment, net outflows (% GDP)			World Bank WDI																													
lag1_wdip_fuel_exports					Fuel exports (% of merchandise exports)					World Bank WDI																													
lag1_wdip_fuel_imports					Fuel imports (% of merchandise imports)					World Bank WDI																														
lag1_wdip_gov_consump_gdp				General gov. final consumption expenditure (% GDP)		World Bank WDI																														
lag1_auth_transition					Authoritarian transition (binary)						Polity																													
lag1_dem_transition						Democratic transition (binary)							Polity																												
lag1_prio_interstate_conflict			Interstate Conflict (binary)							PRIO																															
lag1_wdip_pop_old						Population age 65+	(% of total)						World Bank WDI																												
lag1_wdip_trade_pct						Trade (% of GDP)										World Bank WDI																												
lag1_wdip_urban_pct						Urban population (% of total)							World Bank WDI																												
lag1_wdip_exports_gdp					Exports of goods and services (% of GDP)				World Bank WDI																													
lag1_wdip_labor_part_rate				Labor force participation rate							World Bank WDI						% of total population ages 15-64
van_index								Index of democratization								Tatu Vanhanen
vdem_libdem								Liberal Democracy Index									VDem v10
acc_index 								Accountability Index									VDem v10
acc_horiz								Horizontal Accountability Index							VDem v10
acc_diag								Diagonal Accountability Index 							VDem v10 
vdem_execorr							Executive Corruption Index								VDem v10
vdem_excrptps							Public Sector Corruption Exchanges						VDem v10
vdem_pubcorr							Public Sector Corruption Index							VDem v10
vdem_gcrrpt								Legislature Corrupt Activities							VDem v10
vdem_pubcorr							Public Sector Corruption Index							VDem v10
v2xnp_regcorr							Neopatrimonialism										VDem v10

### Table 2, Appendix Table A2, Appendix Figure A3, Appendix Table A3
sbj_thresh								Punishment threshold									Uganda June 2017 Lab Experiment																																						
treatment								Treatment condition										Uganda June 2017 Lab Experiment		Windfall (control), Direct tax, Visible VAT, Hidden VAT
enum_id									Enumerator ID											Uganda June 2017 Lab Experiment
item									Item purchased that round								Uganda June 2017 Lab Experiment	
round									Round Number											Uganda June 2017 Lab Experiment
age										Age														Uganda June 2017 Lab Experiment	
edu										Education (Years)										Uganda June 2017 Lab Experiment
poverty_avg								Average of poverty-related responses 					Uganda June 2017 Lab Experiment 	Lack of food, lack of water
services_avg							Averages of public services-related responses			Uganda June 2017 Lab Experiment		Schools, medicine, roads, sewage
female									Female													Uganda June 2017 Lab Experiment	
sbj_unique								Subject ID												Uganda June 2017 Lab Experiment	
strong_ownership						Group fund ownership									Uganda June 2017 Lab Experiment
l1										Ladder position											Uganda June 2017 Lab Experiment
punish									Punishment Observed (Binary)							Uganda June 2017 Lab Experiment
prev_transfer							Previous transfer										Uganda June 2017 Lab Experiment
leader_transfer							Leader Transfer											Uganda June 2017 Lab Experiment
l4_l3									Benefit from punishment									Uganda June 2017 Lab Experiment
loss_degree								Degree of loss											Uganda June 2017 Lab Experiment


### Figure 3
vm_ladder_change						Change in ladder position								Uganda June 2018 Survey Experiment		
rand_vm									Treatment												Uganda June 2018 Survey Experiment
vm_purchase								Item purchased (Pooled, Airtime, Soap)					Uganda June 2018 Survey Experiment


### Figure 4 and Appendix Figure B5
tm_paid_business						Citizen reported paying business tax					Uganda June 2018 Survey Experiment
tm_paid_income							Citizen reported paying income tax						Uganda June 2018 Survey Experiment
tm_paid_local							Citizen reported paying local tax						Uganda June 2018 Survey Experiment
tm_paid_vat								Citizen reported paying VAT tax							Uganda June 2018 Survey Experiment
tm_paid_excise							Citizen reported paying excise tax						Uganda June 2018 Survey Experiment
tm_paid_business_certain				Confidence in estimating business tax burden			Uganda June 2018 Survey Experiment
tm_paid_income_certain					Confidence in estimating income tax burden				Uganda June 2018 Survey Experiment
tm_paid_local_certain					Confidence in estimating local tax burden				Uganda June 2018 Survey Experiment
tm_paid_vat_certain						Confidence in estimating VAT tax  burden				Uganda June 2018 Survey Experiment
tm_paid_excise_certain					Confidence in estimating excise tax  burden				Uganda June 2018 Survey Experiment


### Appendix Figure A4
mean_Direct_Tax							Average leader transfer for direct tax treatment		Uganda June 2017 Lab Experiment
mean_Hidden_VAT							Average leader transfer for hidden VAT treatment		Uganda June 2017 Lab Experiment																			
mean_Visible_VAT						Average leader transfer for visible VAT treatment		Uganda June 2017 Lab Experiment																				
mean_Windfall							Average leader transfer for windfall treatment			Uganda June 2017 Lab Experiment																			
round 									Round number											Uganda June 2017 Lab Experiment																	

### Appendix Table A5
leader_transfer							Average leader transfer									Uganda June 2017 Lab Experiment
treat 									Treatment (Factor)										Uganda June 2017 Lab Experiment
leader 									Leader ID												Uganda June 2017 Lab Experiment
round 									Round Number											Uganda June 2017 Lab Experiment


### Appendix Table A6
leader_transfer							Leader transfer											Uganda June 2017 Lab Experiment
treat 									Treatment (Factor)										Uganda June 2017 Lab Experiment
leader 									Leader ID												Uganda June 2017 Lab Experiment
round 									Round Number											Uganda June 2017 Lab Experiment
sbj_thresh								Punishment threshold									Uganda June 2017 Lab Experiment			


### Appendix Tables D1 - D6
treatment_pooled						Treatment 												Uganda 2017/2018 Lab & Survey Experiments
age 									Age 													Uganda 2017/2018 Lab & Survey Experiments				
edu 									Education												Uganda 2017/2018 Lab & Survey Experiments					
female 									Female 													Uganda 2017/2018 Lab & Survey Experiments				
registered 								Registered to vote										Uganda 2017/2018 Lab & Survey Experiments							
sbj_avg									Average punishment threshold in game 					Uganda 2017/2018 Lab & Survey Experiments												
serv_medicine 							Quality of local clinics								Uganda 2017/2018 Lab & Survey Experiments									
serv_roads 								Quality of local roads 									Uganda 2017/2018 Lab & Survey Experiments								
serv_schools 							Quality of local schools								Uganda 2017/2018 Lab & Survey Experiments									
serv_sewage 							Quality of local sewage/sanitation						Uganda 2017/2018 Lab & Survey Experiments											
trust_mp								Trust in member of parliament							Uganda 2017/2018 Lab & Survey Experiments										
vote 									Voted in last election									Uganda 2017/2018 Lab & Survey Experiments								
serv_avg								Average quality of local services	 					Uganda 2017/2018 Lab & Survey Experiments												
paid_income								Paid income tax in previous 6 months					Uganda 2017/2018 Lab & Survey Experiments												